Fair value pricing survey, eleventh edition

Finding the formula that fits

There is no formula for determining fair value and performing related oversight. Those charged with valuation responsibilities have to do what any scientist in a lab would do: pursue a course of action, measure the results, and then refine the approach, taking into account internal and external factors.

Executive summary

SEC enforcement actions have led to mutual funds stepping up their focus on fair value

Mutual fund boards are being challenged to re-think their involvement in the valuation process at all levels and stages

Mutual funds continue to make refinements as the range and complexity of investment types expand and new investment valuation tools expand

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